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Business and Individual E-File (MeF) Handbook 2023

Resource Center

  • Temporary seller’s permit – Needed if you make infrequent retail sales in Idaho. 
  • Other tax permits – Application for a regular seller’s permit and withholding account. This page also has information about other tax permits.
  • Business self-service – Change your sales, sales-related, income tax withholding, or IFTA account information.
  • E-file – File online. It’s fast.
  • E-pay – Discover ways to pay your taxes online.
  • Event Promoters – Choose from three ways to fulfill your responsibilities to collect information on your sellers.
  • GIS Maps – Resources from our Geographic Information Systems (GIS) staff, including mapping for over 1,200 taxing districts and 3,200 tax code areas.
  • Stay Informed – Ways you can follow news and updates from the Tax Commission.
  • Speaker Request – Have a Tax Commission representative speak at your meeting or function.
  • Verify permit numbers — Display the business name(s) associated with a permit number if you enter a valid permit number
  • Where’s My Refund? – Check the status of your expected individual income tax refund.

Successors’ Liability Clearance Letter

Are you buying a business? Did you know that buying an existing business without verifying that the business is up to date on its taxes increases your risk of a surprise tax liability in the future? You can eliminate that risk by requesting a Successors’ Liability clearance letter.

The Successors’ Liability clearance letter verifies whether the business you’re buying has a sales/use tax debt for which you could be liable.

Request a clearance letter

The request for a Successors’ Liability clearance letter must be in writing and include the following:

  • A statement affirming that you’re buying the business.
  • The name, location, and seller’s permit number of the business you’re buying.
  • Either:
    • A statement and signature from the seller authorizing this request. This legally allows the Tax Commission to provide tax information to you, the buyer of the business, OR
    • A signed copy of the purchase agreement or earnest money agreement endorsed by both parties.

Send this material to:

Idaho State Tax Commission
PO Box 36
Boise ID 83722-0410

We’ll review your request and then respond in writing to you, the buyer. We’ll let you know whether there’s a sales or use tax liability, and if so, the amount.

If there’s a debt

If the business owes any sales or use tax, you must withhold this amount from the purchase price of the business and pay it to the Tax Commission. If you don’t do this, you’ll be responsible for any sales and use taxes left unpaid by the business’s previous owner.

Laws and rules

Note: If you need a letter of good standing, please read our Tax Clearance Certificate guide.

E-File Guides for Tax Professionals

Specifications and handbooks on e-filing for preparers and developers.

Tax Preparers

Handbooks

Tax Handbooks

E-File Business Income Tax

Authorized companies

E-File Business

E-File Individual Income Tax

Authorized companies

E-File Individual

Software Developers

Specifications

Developers

Forms Developers

MEF Testing

Forms Developers

Reporting Website Issues

See “File Not Found” or other issues on the website? Email us at Submit a question.

TAP Help (E-File and E-Pay)

Have questions about using TAP? Visit the TAP Help page. To sign up with ACH credit and get an Addenda form, see our e-payment services page.

Problem with TAPContact
Can’t register?
Too many password attempts?
Authorization code problem?
Can’t upload a file?
Can’t file a return?
Can’t make a payment?		Submit a question through TAP Issues. Please note that due to the volume of emails we’re receiving, it’s currently taking us 5 to 7 business days to answer them.




(208) 334‑7660 in Boise
(800) 972‑7660 toll free

Filing and Paying in TAP

Filing and paying in TAP are two of the most common tasks people do in TAP. See TAP: Introduction and Registering for the types of taxes you can file and pay in TAP. 

Need help using TAP?

  • If you see a red asterisk (*) next to a blank field, fill in that field because it’s required.
  • If a field turns red, hover over it to see the error and correct it.
  • See the Tech Problems with TAP guide for common issues.
  • Call us at(208) 334-7660 in the Boise area or toll free at(800) 972-7660.
  • Contact us through the TAP Issues box in our Submit a question section.

Filing a return in TAP

A return is on time if you submit it by 11:59 p.m., Mountain Time (MT) on the due date. You can file up to 90 days before the due date.

Learn more about filing requirements for different tax types by reading the guides for all the tax types we work with. You can’t file an income tax return in TAP.

To file a return in TAP

  1. On the TAP home page, click the Summary tab.
  2. Find the tax type you want to file for and click Returns to the right.
  3. Locate the Period you want to file for and click File Now.
  4. Enter your return information and click Submit.
  5. Review your information. If everything’s correct, click OK. You should see a confirmation screen.
    To print a copy of the confirmation screen, click Printable View on that screen.
  6. To make a payment for this return period, click Make a Payment in the lower-right corner of the confirmation screen. Then, go to step 3 in “Making a payment in TAP,” below.

If you don’t see the confirmation screen, we didn’t receive your return. Check for errors and resubmit your return. You also can check your submissions, see the Changes and History guide.

Making a payment in TAP

A payment is on time if you submit it by 11:59 p.m., Mountain Time (MT) on the due date. You can make multiple payments in TAP, even for the same tax type and period.

To make a payment in TAP

  1. On the TAP home page, click the Summary tab.
  2. Locate the tax type you want to make a payment for and click Make a Payment to the right.
  3. Choose a payment source in one of these ways.
    • Under Payment Channel, select a saved channel (bank account).
    • Click New to enter your bank account information. Optionally, you can save this bank account as a payment channel for future use.
  4. Enter or check your information.
    • Choose a Payment Type. The two most common ones are Return and Period. Choose Return to pay with a particular return. Choose Period to pay off a balance.
    • Enter the Payment Period.
    • Select a Payment Date.
    • Enter or check that the Amount is correct.
  5. Click Submit.
  6. Review the information. If everything’s correct, click OK to authorize your payment.

You’ll see a confirmation screen. Click Printable View to print a copy of the confirmation. You’ll also receive an email confirmation after the software begins processing your payment.

If you don’t see the confirmation screen, we didn’t receive your payment. Check for errors and resubmit your payment. You can also check your submissions, see the Changes and History guide.

TAP Due Date Reminders

pdf Due Dates for Sales/Use, Travel & Convention, Auditorium Districts, E911, and Withholding

You can have TAP send you an email two business days before the due date for a tax type. You’ll only receive reminders for tax types you can file in TAP. For example, you can’t file individual income tax returns in TAP, so you can’t get individual income tax reminders emailed to you.

To get due-date reminders from TAP

  1. Log in to TAP.
  2. Click on the “More…” tab.
  3. Find the Messages Panel.
  4. Click the “Manage Email Subscriptions” link.
  5. Check the “Return Due Date Reminders” checkbox and click save.

Tip: To stop receiving reminders, clear the Return Due Date Reminders checkbox.

TAP Payment Channels

Payment channels let TAP know where the payment is coming from, such as a bank account. Each payment channel is for a specific bank account. You can set up one payment channel for all your tax accounts, or you can set up different payment channels for different tax accounts.

Also, you can change which payment channel is associated with a tax account, or delete a payment channel.

To add a payment channel for all tax accounts

Note: Using this procedure sets up a bank account available to all tax accounts you have (or your client has, if you’re a tax professional).

  1. On the TAP home page, click Manage My Profile.
  2. On the More tab, go to the Payment Channels panel and click Manage Payment Channels.
  3. Click Set up new payment channel.
  4. In the Payment Channel panel, choose the type of payment.
  5. Enter your bank account information.
  6. In the Name field, you see a default name. To change it, click No in the Use default name field (just above the Name field) and type a new name.
  7. Click Save.

To add a payment channel for just one tax account

The best way to add a payment channel to one tax account is to set it up when you’re making a payment on that account. See “Making a Payment” in the Starting with TAP guide.

To change the payment channel for a tax account

  1. Make sure you have at least one payment channel set up.
  2. On the TAP home page, click the Settings tab.
  3. Locate the tax account you want and click Default Payment Channel to the right.
  4. Click the payment channel you want and click Set as default.
  5. Click Yes to confirm.

To delete a payment channel

  1. On the TAP home page, click Manage My Profile.
  2. On the More tab, go to the Payment Channels panel and click Manage Payment Channels.
  3. Select a payment channel you want to delete. A new window opens.
  4. At the bottom of the Payment Channel panel for this bank account, click Remove this payment channel.
  5. Click Yes and then click OK to confirm the deletion.

TAP Changes and History

Changing account information

You can change account information such as your login information, the way you get authentication codes, your physical address, and more.

Changing your username

You can’t change your username after you’re registered. If necessary, you can register for a new TAP account with a new username. After you create the new account, log into your old account. Go to Manage My Profile and click Cancel Access to delete the old username. Please contact us with questions.

Changing your password

You can change the password for your TAP account anytime. For security reasons, you must change your password at least every 90 days.

Passwords are case sensitive and can’t be the same as your username. Your password must be 10-15 characters long and include at least one of each of these:

  • Upper case letter (A-Z)
  • Lower case letter (a-z)
  • Number (0-9)
  • Special characters (~ ! @ # $ % ^ & * _ – + = ? / | \ ; : [ ] { } ( ) < > . ,)

To change your password

  1. On the TAP home page, click Manage My Profile.
  2. In the Security panel, click Change Password.
  3. Enter your current password.
  4. Enter your new password and then enter it again to confirm.
  5. Click Save and then click OK.
  6. Click Confirm.
  7. Log out and log in again using your new password.

Changing the email address

You can change the email address for your TAP account. To see the current email address, click Manage My Profile on the TAP home page.

To change the email address

  1. On the TAP home page, click Manage My Profile.
  2. In the Profile panel, click Change email.
  3. Type the new email address.
  4. Click OK.

Changing the authentication method

The Tax Commission requires using two-factor authentication (2FA) as added security for your TAP account. If you’ve chosen to “Trust this browser,” you might not be prompted for an authentication code. Otherwise, you’ll be prompted when you log in to request an authentication code (security code) be sent to you in the method you chose. You should receive the code within 1-5 minutes.

You can choose an authentication app, email, or text message to get your authentication code. Note that some cell phone service providers use security measures that slow text message delivery.

To change the authentication method

  1. On the TAP home page, click Manage My Profile.
  2. In the Security panel, click Change Two-Step Settings.
  3. Choose Authentication App, Text Message, or Email.
  4. Update the information and click OK.

Changing a physical address

You can update a mailing address or opt to receive mail at an address that’s different than the one listed as your location address. For security reasons, it can take a few weeks before we confirm a new address.

This process requires that you have additional features unlocked. See instructions in the Advanced Use of TAP guide if you opened your TAP account before December 2018 and haven’t unlocked them yet.

To change a physical address

  1. On the TAP home page, click the More tab.
  2. In the Names & Addresses panel, click Manage Names & Addresses.
  3. On the Addresses tab, find the tax account you want and click its address.
  4. Click Change this address and compete all required fields.
  5. Click Verify Address and choose the verified address.
  6. You might see a window suggesting an address that matches the U.S. Postal Service records. Click Select to choose that address or Yes to use your original.
  7. Click Save.

You’ll see an “Address change submitted” note on the Names and Addresses tab for this item while we’re reviewing it. You’ll see the updated information in your TAP account when we’ve changed it.

Changing your legal name

This process requires that you have additional features unlocked. See instructions in the Advanced Use of TAP guide if you opened your TAP account before December 2018 and haven’t unlocked them yet.

To change your legal name

  1. On the TAP home page, click the More tab.
  2. On the Names & Addresses panel, click Manage Names & Addresses.
  3. Click your legal name.
  4. Click Change this name.
  5. Enter the new name and click Next.
  6. Click Submit. You’ll receive a confirmation screen. Click OK to leave or Printable View to print it.

You’ll see a “Name change submitted” note on the Names and Addresses tab for this item while we’re reviewing it. You’ll see the updated information in your TAP account when we’ve changed it.

Changing your Doing Business As (DBA) name

You can’t change your DBA through TAP. You’ll need to complete an Idaho Business Registration (IBR) application. See more information in the Idaho Business Registration (IBR) guide.

Canceling a permit

Through TAP, you can cancel a permit that you have with the Idaho State Tax Commission. Generally, people cancel permits when they’re no longer in business.

You have three options for canceling a permit.

To cancel a permit when you file your final return in TAP

Select the Cancel Permit box when you file your final return for that tax type in TAP. Please allow 7-14 days for your request to take effect.

To cancel a permit in the TAP software

  1. On the TAP home page, click the Summary tab.
  2. Find the account you want and click Cancel Permit.
  3. Enter the effective date and any comments.
  4. Click Submit.
  5. Make sure to file your final return for this tax type.

To cancel a permit from the Tax Commission website

  1. Go to tax.idaho.gov/ss.
  2. Complete a brief online form.
  3. Make sure to file your final return for this tax type.

Please allow up to 30 days for your request to take effect.

Canceling or changing a return

You can change returns with a Pending status. To change a pending return, either delete it and create a new one, or change it using the steps below.

You can’t change a return with a Processing status.

To cancel or change a return

  1. On the TAP home page, click the More tab.
  2. In the Submissions panel, click Search Submissions.
  3. On the Pending tab, locate and click the return you want to change or cancel.
  4. In the upper-right side, click Continue Editing or Delete.
  5. Create a new return, if needed.

Canceling or changing a payment

You can cancel or change a payment you made by ACH debit if it has a Pending status. You can’t cancel or change this type of payment if it has a Processing status.

You can’t cancel or change any payments you made by credit card.

To cancel or change an ACH debit payment

  1. On the TAP home page, click the More tab.
  2. In the Submissions panel, click Search Submissions.
  3. On the Pending tab, locate and click the payment you want to change or cancel.
  4. In the upper-right side, click Continue Editing or Delete.
  5. Create a new payment, if needed.

Payment plans

After the Tax Commission approves a payment plan, payments are withdrawn from your bank account automatically every month. You can’t track payments in TAP, but you’ll see the “balance due” in your TAP account change to reflect these credits. Read our TAP Payment Plan Requests guide for more information.

Checking your submissions

You can see the payments, returns, and other changes that you’ve submitted.

To check your submissions

  1. On the TAP home page, click the More tab.
  2. In the Submissions panel, click Search Submissions. By default, you see pending submissions, with the most recent listed first.